Inkomstskatt
138 produkter
138 produkter
659 kr
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Skatterätten är nödvändig för finansiering av välfärden. Beskattningen används också i växande omfattning som politiskt styrmedel. Ämnet måste studeras på ett sätt som ger hållbara kunskaper, dvs. en förmåga att snabbt uppdatera sig i takt med täta lagändringar. Denna lärobok i grundläggande inkomstskatterätt lägger tonvikten på systemuppbyggnad, och på sådana allmänna och skatterättsliga principer som har särskild betydelse för inkomstskatterätten. Författarna lyfter fram det centrala innehållet i rättskällorna på ett sätt som är förankrat i skatterättslig forskning, och som uppmärksammar de intressemotsättningar som präglar skatteområdet.
671 kr
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Inkomstskatt Del 1 och 2 behandlar inkomstbeskattningen av privatpersoner och företag. I böckerna beskrivs strukturen och principerna vid genomgången av rättsregler och rättspraxis. Effekterna av reglerna illustreras genom konkreta och belysande exempel. Inkomstskatt Del 2 behandlar bland annat företagsbeskattningsfrågor såsom beskattningen av aktiebolag, koncerner, fåmansföretag och överlåtelser av företag. Vidare redogörs för internationella skattefrågor, tolkning och tillämpning av skattelag och skatteförfarandet.Inkomstskatt lämpar sig för utbildningen i skatterätt på jurist- och ekonomprogrammen. Tack vare god struktur, omfattande redovisning av eller hänvisning till praxis samt fördjupade diskussioner kan böckerna också användas i den praktiska yrkesutövningen och som kurslitteratur för vidareutbildningar. I böckerna beaktas publicerat material till och med den 15 november 2024.
671 kr
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Inkomstskatt Del 1 och 2 behandlar inkomstbeskattningen av privatpersoner och företag. I böckerna beskrivs strukturen och principerna vid genomgången av rättsregler och rättspraxis. Effekterna av reglerna illustreras genom konkreta och belysande exempel. Inkomstskatt Del 1 ger bland annat en bild av inkomstbeskattningens funktion och utformning samt behandlar inkomstslagen tjänst, kapital och näringsverksamhet. Vidare presenteras huvudlinjerna i företagsbeskattningen.Inkomstskatt lämpar sig för utbildningen i skatterätt på jurist- och ekonomprogrammen. Tack vare god struktur, omfattande redovisning av eller hänvisning till praxis samt fördjupade diskussioner kan böckerna också användas i den praktiska yrkesutövningen och som kurslitteratur för vidareutbildningar. I böckerna beaktas publicerat material till och med den 15 november 2024.
641 kr
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Denna bok utgör den första i en rad av publikationer inom projektet Inkomstskatter och socialavgifter i gränsöverskridande situationer. Det övergripande syftet med projektet är att från ett rättsvetenskapligt perspektiv analysera frågan om och i så fall hur diskrepanser mellan inkomstskatter och socialavgifter i gränsöverskridande situationer kan överbryggas eller lindras.
För att kunna föreslå lösningar på problemen krävs en ökad kunskap om och förståelse av pålagorna. Syftet med boken Inkomstskatter och socialavgifter – två metoder att beskatta löneinkomster är att skapa kunskap om och förståelse för de två metoderna utifrån ett svenskt perspektiv. Detta görs genom en systematisk genomgång av aktuella regelverk där likheter och skillnader mellan dessa identifieras. I syfte att visa på den kontext inom vilken de svenska reglerna verkar behandlas även de internationella rättskällorna.
Utöver den rättsdogmatiska genomgången analyseras även frågorna vad som är en skatt och vad som är en avgift på djupet. Vidare diskuteras semantiska frågor och förslag på hur vi kan vårda begreppen samt förtydliga terminologin ges.
Boken riktar sig dels till läsare som har goda kunskaper inom ramen för ett av bokens områden men som önskar se hur detta område hänger samman med det andra, dels till studenter på fördjupningskursnivå. Mer erfarna jurister har behållning av analysen av likheter och skillnader mellan skatter och avgifter, eftersom de identifieras och diskuteras på ett sätt som inte har gjorts tidigare. Dessa likheter och skillnader är relevanta ur såväl ett teoretiskt som ett praktiskt perspektiv, varför boken kan intressera mer teoretiskt intresserade forskare såväl som mer praktiskt verksamma jurister.
- Nyhet
2 347 kr
Kommande
Den enda heltäckande kommentaren till inkomstskattelagen. Kommenterar inkomstskattelagen utförligt, paragraf för paragraf. Förarbeten och rättsfall redovisas under särskilda rubriker, liksom hänvisningar till annan litteratur. Kommentaren är både analyserande och inriktad på att ge svar på de frågor som möter skattejuristen i det dagliga arbetet.
1 246 kr
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Inom inkomstslaget kapital beskattas två typer av inkomster: de löpande inkomsterna (så som räntor, utdelningar m.m.) och kapitalvinster. Lagstiftaren har utgått från att värdeförändringar ska tas upp till beskattning när de ger ökad skatteförmåga, vilket har ansetts ske vid avyttring. Endast sådana överlåtelser eller dispositioner som utgör avyttringar är således skattepliktiga. Detta innebär att avyttringsrekvisitens uppfyllande är avgörande för om en värdeförändring ska medföra beskattningskonsekvenser (i form av skatte plikt eller avdragsrätt).
Avyttringsbegreppet har lagfästs i inkomstskattelagens 44 kap. 3–10 §§ och har knappt förändrats över det senaste seklet, ändå ger avyttringsbegreppet ständigt upphov till en rikhaltig praxis med svåra gränsdragningsproblem. Praxis har visat att det är långt fler fall än rena försäljningar och bytesöverlåtelser som anses utgöra avyttringar.
Syftet med detta forskningsprojekt är att utreda och analysera avyttringsbegreppet vid beskattning av kapitalvinster och -förluster. I avhandlingen tydliggörs skiljelinjen mellan skattepliktiga och skattefria överlåtelser av tillgångar.
Adriana Krzymowska är verksam som forskare vid Stockholms universitet och delägare i Krzymowski Juristbyrå.
Del 34 - Juridiska institutionens skriftserie, Handelshögskolan vid Göteborgs universitet
Det civilrättsliga i svensk inkomstskatterätt
Häftad, Svenska, 2020
567 kr
Skickas
Förhållandet mellan skatte- och civilrätt har diskuterats i stor utsträckning i de inkomstskatterättsliga rättskällorna. Frågan om vad det civilrättsliga skulle vara har emellertid inte närmare utvecklats eller problematiserats. Att civilrättsliga begrepp och rättigheter utgör något som skatterätten har att förhålla sig till framstår som en förgivettagen utgångspunkt. De civilrättsliga begreppen och rättigheterna behandlas då som något yttre i förhållande till skatterätten, det vill säga såsom något skatterätten inte råder över utan enbart har att förhålla sig till. I denna avhandling utmanas nämnda utgångspunkt. Det civilrättsliga är nämligen något som både förstås och kan förstås på olika sätt, i vissa fall på diametralt olika sätt. Följaktligen kan det civilrättsliga understödja diametralt motsatta lösningar på de skatterättsliga problemen. Mot denna bakgrund bör det civilrättsliga inte adresseras som något yttre i förhållande till skatterätten; det civilrättsliga produceras i skatterätten. Utifrån detta synsätt blir inte den relevanta frågan hur skatterätten förhåller sig (eller borde förhålla sig) till en yttre civilrätt, utan snarare vad olika förståelser av det civilrättsliga åstadkommer vid det skatterättsliga problemlösandet. Patrik Emblad är verksam vid Juridiska institutionen, Göteborgs universitet.
520 kr
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Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC outcomes: professional conduct, tax and revenue law, and wills and administration of estates. The book also discusses human rights law, a topic taught pervasively across the LPC course.Using worked examples and scenarios throughout to illustrate key points, this guide is essential reading for all students and a useful reference source for practitioners. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter.Digital formats and resourcesThis edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.- Access to a digital version of this book comes with every purchase to enable a more flexible learning experience—12 months' access to this title on Oxford Learning Link will be available from 15 July 2022. Access must be redeemed by 1 August 2024.- The online resources include useful web links, forms, and diagrams.
The Death of the Income Tax
A Progressive Consumption Tax and the Path to Fiscal Reform
Inbunden, Engelska, 2013
775 kr
Skickas inom 5-8 vardagar
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.
137 kr
Skickas inom 7-10 vardagar
How to Get a Tax Refund and Pay Less Tax in Future: An Employee's Guide to Tax Allowances Hidden in Plain View
Häftad, Engelska, 2013
296 kr
Skickas inom 3-6 vardagar
2 384 kr
Skickas inom 7-10 vardagar
Withholding taxes have become a significant element of the system of international taxation in the wake of globalization and increased cross-border transactions. Deducting taxes at source has become a key tool for countries to ensure that individuals and entities do not escape their tax liabilities. This new work presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications.Florian Haase expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties. Chapters cover key topics including the efforts towards harmonization and simplification, the impact of the digital economy, and the aim for tax transparency and base erosion prevention. Finally, the work covers the future of withholding taxes and the discussions and negotiations required to achieve consensus on common rules and practices.Key Features:Country-by-country analysis of relevant rulesComprehensive legislative and case law analysisInteraction between withholding taxes and EU lawThorough treatment of key substantive issues facing international tax lawDetailed coverage of the technical and procedural aspects of withholding taxesThis timely book will be an essential reference work for tax lawyers and practitioners and for scholars, researchers and students interested in tax law, European law and fiscal policy.
2 296 kr
Skickas inom 7-10 vardagar
Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management.Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process.Key Features:Written by a team of leading international tax expertsUtilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin AmericaOutlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliancePresenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.
191 kr
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Filing your self-assessment tax return doesn't have to be confusing or stressful.The Telegraph Tax Guide 2025 is the UK's bestselling and most trusted guide to filing your self-assessment with confidence. Fully updated for the 2024/25 tax year, it shows you exactly how to get it right, save time, avoid penalties and maximize your tax savings. Whether you're self-employed, employed, retired or living abroad, this essential book explains every step in plain English. Covering the latest Budget changes and HMRC rules, it includes clear worked examples, expert advice and practical strategies to reduce what you owe. You'll learn how to handle overseas income, respond to HMRC queries and make the most of available allowances. Written for every UK taxpayer, it empowers you to take control of your finances and submit your return with clarity and confidence. Themes include: self-assessment tax returns, HMRC guidance, Budget 2024 updates, tax-saving strategies, overseas income, UK tax rules
323 kr
Skickas inom 7-10 vardagar
Filing your self-assessment tax return doesn't have to be confusing or stressful.The Telegraph Tax Guide 2025 is the UK's bestselling and most trusted guide to filing your self-assessment with confidence. Fully updated for the 2024/25 tax year, it shows you exactly how to get it right, save time, avoid penalties and maximize your tax savings. Whether you're self-employed, employed, retired or living abroad, this essential book explains every step in plain English. Covering the latest Budget changes and HMRC rules, it includes clear worked examples, expert advice and practical strategies to reduce what you owe. You'll learn how to handle overseas income, respond to HMRC queries and make the most of available allowances. Written for every UK taxpayer, it empowers you to take control of your finances and submit your return with clarity and confidence. Themes include: self-assessment tax returns, HMRC guidance, Budget 2024 updates, tax-saving strategies, overseas income, UK tax rules
- Nyhet
220 kr
Kommande
This trusted handbook shows you exactly how to complete your Self Assessment tax return for 2025/26, understand updated UK income tax rules and deal confidently with HMRC. The Telegraph Tax Guide 2026 gives you clear, step-by-step guidance to complete your return accurately and on time. Fully updated after the 2025 Budget changes, it helps you reclaim your time, avoid penalties and claim every allowance.The UK's bestselling tax handbook, this essential guide translates complex rules into plain English. It includes worked illustrations, key updates from the 2025 Budget and Treasury Statements, and practical tips for dealing effectively with HM Revenue and Customs. Whether you're self-employed, employed, part time, full time or retired, it explains what applies to you, including how living or working abroad affects the tax you pay. You'll learn what records you need, what you can claim, and how to make the system work for you. Understand allowances, reliefs, capital gains, National Insurance and residency rules so you can submit your return with confidence and peace of mind. Make this the year your tax return is simple, accurate and stress-free. Themes include: 2025 Budget and Treasury updates, Self Assessment step by step, HMRC responses and compliance, allowances and tax-saving opportunities, residency and working or living abroad, practical checklists for employed self-employed and retired readers.
- Nyhet
321 kr
Kommande
This trusted handbook shows you exactly how to complete your Self Assessment tax return for 2025/26, understand updated UK income tax rules and deal confidently with HMRC. The Telegraph Tax Guide 2026 gives you clear, step-by-step guidance to complete your return accurately and on time. Fully updated after the 2025 Budget changes, it helps you reclaim your time, avoid penalties and claim every allowance.The UK's bestselling tax handbook, this essential guide translates complex rules into plain English. It includes worked illustrations, key updates from the 2025 Budget and Treasury Statements, and practical tips for dealing effectively with HM Revenue and Customs. Whether you're self-employed, employed, part time, full time or retired, it explains what applies to you, including how living or working abroad affects the tax you pay. You'll learn what records you need, what you can claim, and how to make the system work for you. Understand allowances, reliefs, capital gains, National Insurance and residency rules so you can submit your return with confidence and peace of mind. Make this the year your tax return is simple, accurate and stress-free. Themes include: 2025 Budget and Treasury updates, Self Assessment step by step, HMRC responses and compliance, allowances and tax-saving opportunities, residency and working or living abroad, practical checklists for employed self-employed and retired readers.
355 kr
Skickas inom 3-6 vardagar
- Nyhet
341 kr
Kommande
1 358 kr
Skickas inom 10-15 vardagar
In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors’ extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
682 kr
Skickas inom 10-15 vardagar
In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors’ extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
943 kr
Kommande
UK withholding tax is a method of collecting tax at source from the person who makes a payment instead of raising an assessment on the recipient. It is is an effective way for tax authorities (HMRC) to collect tax. It passes the administrative burden onto the person making the payment (the payer) to:- withhold the appropriate amount of income tax from the payment- account for such tax to HMRC- submit returns to HMRC containing information on the amounts paid and withheld in respect of UK tax, andissue tax statements or certificates to the recipient informing them of the amount of the payment and the amount of the tax deducted even though the tax is due in respect of income belonging to the recipient.As a general rule, UK domestic law requires companies making payments of interest to withhold tax at 20%Withholding tax is an income tax that often affects companies. It doesn’t fit neatly into publications aimed at income tax, where corporation tax practitioners may miss it, or corporation tax, as it is strictly income tax and has relevance for individuals. Covers the following issues: - Interest, covering the domestic withholding requirement, then moving on to consider how the recipient may claim a reduction or repayment, considering the role of double taxation treaties and, for now, the EU Interest and Royalties Directive (under UK law, a company may have a duty to withhold tax in relation to the payment of either interest or royalties.- Royalties; the obligation to withhold , and moving on to consider how the tax to be withheld can be reduced or repaid. The role of double taxation treaties and the EU directive will also be covered here.- How withholding tax relates to dividends.- Discussion of the Offshore Receipts in respect of Intangible Property regime. This is not strictly a withholding tax, but the regime has its roots in the royalties withholding tax rules.- The possible impact of Brexit will be covered where relevant. The guidance is illustrated by the use of diagrams and flow charts and case studies. Relevant case summaries are referenced throughout.
2 637 kr
Skickas inom 7-10 vardagar
This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible.As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them - these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with.This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2020. These include:- Updates to the Trust Registration Service by HMRC following new anti-money laundering regulations- Responses to the Government’s consultation on the taxation of trusts- Changes to the rules for additions to existing settlements from July 2020This updated edition also includes a review of recent tax cases, including Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers) and a number of more recent cases relating to the interpretation of trust legislation.A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - professionalsales@bloomsbury.com.
775 kr
Skickas inom 7-10 vardagar
Covers the key issues to consider when exploring if a Family Investment Company is an appropriate vehicle to help with an individuals estate planning.An updated version of the Tax Insight on Family Investment Companies published in 2019. Written by an acknowledged expert in this field, Deborah Clark of Mills and Reeve, this publication explores what makes a company a FIC, considers how a company works and the potential ways to make them more bespoke.A Family Investment Company (FIC) is a bespoke vehicle which can be used as an alternative to a family trust. It is a private company whose shareholders are family members. A FIC enables parents to retain control over assets whilst accumulating wealth in a tax efficient manner and facilitating future succession planning.The commentary covers issues on how to fund the structure, what tax issues to watch out for, what rights you might give to the shares and the pros and cons of different choices. It deals with directors’ powers, the use of an unlimited company and issues around privacy and wealth protection. Different structures are explained and their benefits and disadvantages highlighted.The commentary is bought up to to date with the new corporation tax rates and dividend tax rates introduced since the previous edition was published. It also reflects the author's continued practical experience in dealing with clients in this area. New features include:- a new chapter on Estate Planning Benefits- a new chapter on Treatment on Divorce- enhanced coverage of redeemable preference shares in the chapter on share capital- an expanded shareholders agreement chapter to include more information on what should be included in the agreement- a new chapter on share valuations- a new chapter on accounts preparation for Family Investment CompaniesThe guidance given is supplemented by examples and diagrams to helpfully illustrate the concepts described.
2 014 kr
Skickas inom 10-15 vardagar
Now in its 17th Edition, this book has been updated to cover the many significant changes to the tax treatment of UK property in recent years.The book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law.This new edition is updated to include:- Further details in relation to the unified immoveable property regime for non-resident landlords and changes to the rules for overseas corporate landlords of UK property and their tax obligations in respect of UK rental income.- Changes to rules relating to withholding tax on payments of interest and royalties made to EU resident associated companies following Brexit. - Changes to SDLT rates and Multiple Dwellings Relief consultation.- Updates to the capital allowances legislation, including ‘full expensing’ from 1 April 2023 and new rules in respect of capital allowance eligibility for plant and machinery for use primarily within a freeport or investment zone tax site following the UK’s departure from the EU- Changes to the capital gains tax compliance for non-corporate taxpayers disposing of UK land.- Updates to the VAT Option to Tax notification process.- The Construction Industry Scheme (CIS) rules including changes to the CIS penalty regime and HMRC’s increasing powers to amend unsupported CIS deductions on a real time basis.- Details of the domestic reverse charge rules for building work.- Changes to the conditions for Business Asset Disposal Relief.- Changes to Principal Private Residence relief rules, including final exempt period of ownership and lettings relief.- Updates to HMRC’s guidance on what constitutes an unallowable purpose for loan relationship purposesA digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - onlinesales@bloomsburyprofessional.com
1 154 kr
Skickas inom 5-8 vardagar
This publication provides clear and authoritative guidance on the tax issues surrounding cryptoassets in the United Kingdom. Cryptoassets are a type of digital asset. The most common examples are Bitcoin and Ethereum. HMRC do not consider cryptoassets to be money or that buying or selling them is gambling. This means that, in HMRC's view, profits or gains from buying and selling cryptoassets are taxable.The authors are Ben Lee, Dion Seymour and Zoe Wyatt. Dion is the Crypto and Digital Assets Technical Director at Andersen. He was formerly the crypto-asset policy and product owner at HMRC. As well as advisory work in this area, he also speaks regularly on this subject. His co-author is Zoe Wyatt, Partner and Head of Crypto and Digital Assets, also at Andersen.This is an evolving area in the UK and globally. It can be challenging for advisors dealing with business and individual clients to keep up with the pace of technical developments and the tax implications. The book helps readers understand HMRC's view by providing clear and practical guidance on the technology (including clear definitions of the technical terms), and the tax impact, including relevant case law. The commentary is enhanced by the inclusion of numerous examples as well as illustrative flowcharts and diagrams.The book also outlines the compliance requirements including self assessment returns and penalties. The OECD regime will also be covered. This book is be an authoritative and valuable tool for any advisors looking into this area for the first time.
2 222 kr
Skickas inom 10-15 vardagar
Are your clients looking to grow their business ventures?This book provides an overview of the major investment schemes introduced to encourage growth capital investment, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs).The book provides practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions that must be met by both the investors and the company, guides the reader through the process of claiming these valuable reliefs and advises on how to avoid losing them.This updated edition provides:- Coverage of the proposed uplift in SEIS limits- Discussion of recent tax cases in this field, including a number of important cases on Risk to Capital- Commentary on recent HMRC practice - Guides to the new online HMRC process for Advance Assurance Applications and Compliance Statements (EIS1/SEIS1)This title is included in Bloomsbury Professional's Platinum Tax online service.
2 014 kr
Skickas inom 10-15 vardagar
Employee Share Schemes provides a comprehensive examination of the taxation, legal and compliance issues concerning the acquisition of shares by employees in their employer company, whether public or private.Employees’ share schemes remain one of the most popular forms of rewarding and incentivising a company’s employees. The Government continues to believe that productivity will be increased by encouraging employee participation, which is evidenced by its commitment to public sector ‘mutualisations’ and, in the private sector, through such increased participation in employee share plans.With a detailed review of the key issues and techniques involved in establishing and operating share schemes, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents to assist with implementing and understanding the operation of each scheme.The clear advice given on the most common share schemes will help to ensure that plan rules are fully compliant with legislation.The ninth edition has been updated in line with the following developments: - Revisions to reflect UK legislation following BREXIT (Market Abuse Regulation, Prospectus Regulation and more)- Updates to the Company Share Option Plan to increase participation limits and to remove requirements in relation to types of share which can be used (and update precedent rules) - Finance (No 2) Bill 2023- Updates to EMI legislation to remove requirements in relation to summary of restrictions in grant documentation and need for employee working time declaration - Finance (No 2) Bill 2023- Changes to annual reporting obligations- New guidance from the Investment Association and other institutional investor 2023 guidance- HMRC updated guidance on discretions within EMI options- SAYE bonus rate changes (expected)- CGT allowance, income tax rates, dividend tax rates and NIC rates changes
2 047 kr
Skickas inom 10-15 vardagar
Schwarz on Residence and UK Taxation, 22nd Edition provides a crisp analysis of this constantly developing subject, and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships. The accessible style ensures readers can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability.This fully revised edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. This edition includes comprehensive treatment of these key topics:- Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC- Double tax treaty residence of companies in light of the Court of Appeal in G E Financial Investments v HMRC- Exceptional circumstances for the SRT determined by the Court of Appeal in A v HMRC - Residence for the additional rate of Stamp Duty Land Tax on non-residents - Continuing relevance of domicile and domicile disputes - Residence of trusts, estates and partnerships- Ordinary residence for National Insurance ContributionsSchwarz on Residence is invaluable for all accountants, lawyers and advisers working with clients ranging from individuals to multinational companies.
EU Tax Disclosure Rules
Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries
Inbunden, Engelska, 2021
2 340 kr
Skickas inom 7-10 vardagar
EU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations. Key features include:a critical examination of the Directive’s mechanisman overview of the status of implementation in EU Member Statesa contextual consideration of the legislative environment in which DAC6 operatesinsights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayersdiscussion of potential future developments of the Directive.The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.